POWER DEVELOPMENT INVEST: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
POWER DEVELOPMENT INVEST
Largest movements
- Deferred charges and accrued income -€44,500
no longer reported in 2025 (was €44,500)
- Receivables within one year -€30,764
no longer reported in 2025 (was €30,764)
of which Trade receivables: -€23,473
- Profit (loss) carried forward -€84,742
down €84,742 (-740%), from -€11,455 to -€96,197
- Other debts +€23,637
up €23,637 (+6.9%), from €341,931 to €365,568
- Current portion of long-term debt -€7,840
down €7,840 (-70.6%), from €11,100 to €3,261
- Gross operating margin -€20,028
down €20,028, from €19,866 to -€161
- Other operating charges +€4,355
up €4,355 (+218%), from €2,001 to €6,356
- Financial charges +€1,062
up €1,062 (+11.6%), from €9,190 to €10,252
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €690,414 | €615,094 | -€75,320 | -10.9% |
| Fixed assets | 21/28 | €614,677 | €614,677 | = | 0.0% |
| Tangible fixed assets | 22/27 | €614,677 | €614,677 | = | 0.0% |
| Land and buildings | 22 | €614,677 | €614,677 | = | 0.0% |
| Current assets | 29/58 | €75,737 | €417 | -€75,320 | -99.4% |
| Amounts receivable within one year | 40/41 | €30,764 | - | -€30,764 | |
| Trade receivables | 40 | €23,473 | - | -€23,473 | |
| Other amounts receivable | 41 | €7,291 | - | -€7,291 | |
| Cash at bank and in hand | 54/58 | €473 | €417 | -€56 | -11.9% |
| Deferred charges and accrued income | 490/1 | €44,500 | - | -€44,500 | |
| Total equity and liabilities | 10/49 | €690,414 | €615,094 | -€75,320 | -10.9% |
| Equity | 10/15 | €979 | -€83,764 | -€84,742 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €33 | €33 | = | 0.0% |
| Non-distributable reserves | 130/1 | €33 | €33 | = | 0.0% |
| Reserves not available under the articles | 1311 | €33 | €33 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,455 | -€96,197 | -€84,742 | -740% |
| Amounts payable | 17/49 | €689,436 | €698,857 | +€9,422 | +1.4% |
| Amounts payable after more than one year | 17 | €327,163 | €327,163 | = | 0.0% |
| Financial debts | 170/4 | €327,163 | €327,163 | = | 0.0% |
| Amounts payable within one year | 42/48 | €359,768 | €371,694 | +€11,926 | +3.3% |
| Current portion of amounts payable after more than one year | 42 | €11,100 | €3,261 | -€7,840 | -70.6% |
| Financial debts | 43 | €5,766 | - | -€5,766 | |
| Credit institutions | 430/8 | €5,766 | - | -€5,766 | |
| Trade debts | 44 | €971 | €2,866 | +€1,894 | +195% |
| Suppliers | 440/4 | €971 | €2,866 | +€1,894 | +195% |
| Other amounts payable | 47/48 | €341,931 | €365,568 | +€23,637 | +6.9% |
| Accrued charges and deferred income | 492/3 | €2,505 | - | -€2,505 | |
| Other operating charges | 640/8 | €2,001 | €6,356 | +€4,355 | +218% |
| Non-recurring operating charges | 66A | - | €67,973 | +€67,973 | |
| Gross operating margin | 9900 | €19,866 | -€161 | -€20,028 | |
| Operating profit (loss) | 9901 | €17,865 | -€74,490 | -€92,355 | |
| Financial charges | 65/66B | €9,190 | €10,252 | +€1,062 | +11.6% |
| Recurring financial charges | 65 | €9,190 | €10,252 | +€1,062 | +11.6% |
| Profit (loss) for the period before taxes | 9903 | €8,675 | -€84,742 | -€93,418 | |
| Profit (loss) for the period | 9904 | €8,675 | -€84,742 | -€93,418 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,675 | -€84,742 | -€93,418 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.